基礎(chǔ)會計(jì)

前 言
項(xiàng)目一 認(rèn)知會計(jì) .................................................................................................................................................1
任務(wù)1 認(rèn)知會計(jì)基礎(chǔ)知識 ...................................................................................................................................1
任務(wù)2 認(rèn)知會計(jì)職業(yè) ...........................................................................................................................................9
任務(wù)3 認(rèn)知會計(jì)法律規(guī)范體系 ..........................................................................................................................14
任務(wù)4 確認(rèn)會計(jì)核算對象 .................................................................................................................................18
任務(wù)5 認(rèn)知會計(jì)要素歸屬 .................................................................................................................................21
任務(wù)6 認(rèn)知會計(jì)等式 .........................................................................................................................................29
項(xiàng)目二 會計(jì)科目和賬戶設(shè)置 .........................................................................................................................35
任務(wù)1 認(rèn)知會計(jì)科目 .........................................................................................................................................35
任務(wù)2 認(rèn)知會計(jì)賬戶 .........................................................................................................................................40
任務(wù)3 認(rèn)知復(fù)式記賬原理 .................................................................................................................................45
項(xiàng)目三 應(yīng)用借貸記賬法 .................................................................................................................................54
任務(wù)1 核算資金籌集業(yè)務(wù) .................................................................................................................................54
任務(wù)2 核算供應(yīng)過程業(yè)務(wù) .................................................................................................................................64
任務(wù)3 核算產(chǎn)品生產(chǎn)業(yè)務(wù) .................................................................................................................................84
任務(wù)4 核算產(chǎn)品銷售業(yè)務(wù) .................................................................................................................................92
任務(wù)5 核算財務(wù)成果形成及分配業(yè)務(wù) ............................................................................................................103
任務(wù)6 核算資金退出業(yè)務(wù) ...............................................................................................................................114
項(xiàng)目四 填制與審核會計(jì)憑證 .......................................................................................................................119
任務(wù)1 填制與審核原始憑證 ............................................................................................................................119
任務(wù)2 填制與審核記賬憑證 ............................................................................................................................127
任務(wù)3 傳遞和保管會計(jì)憑證 ............................................................................................................................133
項(xiàng)目五 登記會計(jì)賬簿 ....................................................................................................................................138
任務(wù)1 認(rèn)知會計(jì)賬簿 .......................................................................................................................................138
任務(wù)2 認(rèn)知會計(jì)賬簿登記方法 ........................................................................................................................143
任務(wù)3 更正錯賬 ...............................................................................................................................................155
任務(wù)4 對賬和結(jié)賬 ..............